Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to HMRC's policy paper entitled Salary sacrifice reform for pension contributions, published on 4 December 2025, if she will publish the calculation underpinning the estimate that the mean average additional employee National Insurance contributions liability will be £84 in the first year.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Further detail on the methodology and assumptions used to produce the fiscal impact of the measure can be found in the OBR’s “Supplementary forecast information on salary-sacrifice pension contributions” publication, which includes breakdowns of the costing pre- and post-behaviour and by employer/employee National Insurance.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make it her policy to assess the fairness of calculating company car benefit-in-kind tax on used electric vehicles using the vehicle's original P11D list price rather than its current market value, in the context of significant depreciation in used electric vehicle values.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
The Government considers P11D list prices the fairest and most practical way to calculate benefit-in-kind liabilities for company cars and has no plans to move away from this approach. However, the Government will keep the second-hand EV market under review and continue to monitor developments closely.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 30 June 2026 to Question 10062, if she will provide the relevant extracts from the website regarding the people who will be affected by the increased taxes on pension contributions via capping salary sacrifice, and what the mean average impact on those people be in terms of net increase in tax will be.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
The ‘impact on individuals, households and families’ section of the published Tax Impact Information Note contains the information requested.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will publish the calculated difference in business rates liability for each commercial airport in England between 4 July 2024 and the most recent date for which figures are available.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Due to legislation protecting taxpayer confidentiality, the Government is unable to disclose information about individual ratepayers.
To respond to those who are seeing large increases, the Government has already acted to limit increases in bills, announcing a support package worth £4.3 billion package at the Budget.
As part of this package, the redesigned transitional relief scheme caps airport bill increases arising from the revaluation at just over a doubling by 2028/29, before local supplements and reliefs. This represents a significant reduction compared to the much larger increases airports would have seen without support.
To provide long term predictability and stability for the sector, at Budget the Government published a Call for Evidence exploring concerns airports and a small number of other ratepayers have raised around the ‘Receipts & Expenditure’ valuation methodology and its impacts on long-term, high value investments. Through this Call for Evidence, we will seek to address issues raised ahead of the 2029 revaluation.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to WPQ 10062, regarding the people who will be affected by the increased taxes on pension contributions via capping salary sacrifice, what the mean average impact on those people be in terms of net increase in tax will be.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
An estimate for the average additional Class 1 Primary NICs liability among affected employees due to this measure was published in the Tax Information Impact Note published following Autumn Budget 2025: Salary sacrifice reform for pension contributions - GOV.UK
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, pursuant to the Answer of 20 May 2026 to Question 968, on which date she will publish her Department's response to the consultation on the implementation of eVED.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
At Budget 2025, the Government announced the introduction of Electric Vehicle Excise Duty (eVED) from April 2028 and published a consultation that set out how eVED will work and sought views on its implementation.
The consultation closed on 18 March 2026. The Government is carefully considering the responses received and intends to publish its response in due course.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what modelling her Department has undertaken on the potential impact of abolishing Stamp Duty on share transactions on a) economic growth and b) net taxation revenues.
Answered by Rachel Blake
Stamp Taxes on Shares raised £4.7 billion in 2025/26; vital revenue to help fund key public services. There are multiple reliefs and exemptions built into the framework which are designed to boost liquidity and growth.
While recognising the need for fiscal responsibility, the government continues to evaluate Stamp Taxes on Shares to ensure we are positioning ourselves for the future and best supporting our world-leading markets.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what estimate she has made of the number of people who will be affected by the salary sacrifice cap on pension contributions of £2,000.
Answered by Torsten Bell - Parliamentary Secretary (HM Treasury)
An estimate for the number of employees with salary sacrifice pension contributions above £2,000 was published in the Tax Information Impact Note published following Autumn Budget 2025: Salary sacrifice reform for pension contributions - GOV.UK
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, how much (a) her Department, (b) its agencies and (c) its public bodies has spent on lanyards since 4 July 2024; what designs of lanyards have been purchased; and what the cost and number of each lanyard design purchased was.
Answered by Rachel Blake
The information requested is not held.
Asked by: Richard Holden (Conservative - Basildon and Billericay)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the answer of 6 March 2026 to Question 116216 on Airports: Business Rates, if she will provide a relevant hyperlink to the revised guidance.
Answered by Dan Tomlinson - Exchequer Secretary (Cabinet Office) (Jointly with HM Treasury)
Guidance for assessing the rateable value of airports in the 2026 Rating List for which hereditaments were valued in 2024 can be found here: https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/airports-practice-note-2026
The guidance sets out that there are no changes from the 2023 rating list approach for major international and regional airports using the receipts and expenditure basis of valuation.
To provide long term predictability and stability for the sector, the Government published a Call for Evidence exploring concerns airports and a small number of other ratepayers have raised around the ‘Receipts & Expenditure’ valuation methodology and its impacts on long-term, high value investments. Through this Call for Evidence, we will seek to address issues raised ahead of the 2029 revaluation.